Passage of proposed hike in take-home pay pushed
Other Relevant Tax Updates:
- TAX & BUSINESS-RELATED NEWS [JULY 6-13]
- BIR ADDRESSES FREQUENTLY ASKED QUESTIONS RELATIVE TO ONE-TIME TRANSACTION (ONETT)
- CTA CASES
I. TAX & BUSINESS-RELATED NEWS [July 6-13]
‘This is a crime’: Subic LGU criticized for turning Aeta ancestral land into dumpsite
Passage of proposed hike in take-home pay pushed
DOF chief gives Pax Silica another push
BOC issues new rules for foreign cable-laying and repair vessels
SSS taps Standard Economics for micro loan program
‘This is a crime’: Subic LGU criticized for turning Aeta ancestral land into dumpsite [interaksyon, July 13, 2026]
Mary Grace Molina, officer-in-charge of the Subic LGU’s Municipal Environment and Natural Resources Office (MENRO), also said they had “no idea” that there was a community in the area.
Passage of proposed hike in take-home pay pushed [The Manila Times, July 12, 2026]
Under Senate Bill (SB) 56, or the proposed Ginhawa Act, the annual income tax exemption threshold would be increased from P250,000 to P400,000, allowing more Filipino workers to keep a larger portion of their earnings. The bill also seeks to raise the ceiling on tax-free bonuses and other benefits from P90,000 to P150,000.
DOF chief gives Pax Silica another push [Philippine Daily Inquirer, July 12, 2026]
Finance Secretary Frederick Go stepped up his promotion of the United States-initiated artificial intelligence (AI) hub in New Clark City.
https://newsinfo.inquirer.net/2262054/dof-chief-gives-pax-silica-another-push
BOC issues new rules for foreign cable-laying and repair vessels [Inquirer.Net, July 11, 2026]
Under the CAO No. No. 02-2026, the ICLRVs, under an authorized submarine cable project, may temporarily enter the country without paying import duties and taxes and be re-exported after completing operations.
SSS taps Standard Economics for micro loan program [GMA News Online, July 11, 2026]
In a statement issued Friday, the SSS said it signed a memorandum understanding (MOU) and non-disclosure agreement with Standard Economics last July 3, 2026 to develop SSS Loanlite, a proposed digital microloan facility designed to provide members with faster, safer, and more affordable access to short-term financial assistance.
II. BIR ADDRESSES FREQUENTLY ASKED QUESTIONS RELATIVE TO ONE-TIME TRANSACTION (ONETT)
Revenue Memorandum Circular (RMC) 075-2026, issued on July 8, 2026, addresses frequently asked questions related to the application for One-Time Transaction (ONETT) Computation Sheet (OCS), and Electronic Certificate Authorizing Registration (eCAR) of properties. Specifically, the circular standardizes ONETT processing, clarifies eCAR jurisdiction, reinforces electronic filing requirements under EOPT, specifies documentary and TIN requirements, and provides detailed guidance on real property, stock transfer, donation, and estate transactions.
If you wish to get a copy of complete text of CTA cases, please e-mail us at taxseminars@dmdcpa.com.ph.
III. CTA CASES
[UNTIMELY FILING OF A REQUEST FOR RECONSIDERATION CAUSES THE TAX ASSESSMENT TO BECOME FINAL, EXECUTORY & DEMANDABLE] [USE OF A NON-ACCREDITED COURIER DID NOT CONSTITUTE VALID FILING OF THE REQUEST FOR RECONSIDERATION, RESULTING IN THE FINALITY OF THE TAX ASSESSMENT] [FAILURE TO TIMELY CHALLENGE THE FINAL DECISION ON DISPUTED ASSESSMENT (FDDA) RESULTED IN THE FINALITY OF THE TAX ASSESSMENT & BARRED ITS REFUND CLAIM]
Petitioner South Cotabato Integrated Port Services, Inc. filed a Petition for Review challenging the BIR deficiency assessments for taxable year 2017 and seeking a refund it paid under protest. The Petitioner received the Final Decision on Disputed Assessment (FDDA) on August 27, 2021, and had until September 27, 2021 to either appeal to the Court of Tax Appeals (CTA) or elevate the case to the Commissioner of Internal Revenue (CIR) through a Request for Reconsideration. The Petitioner argued that it timely filed its Request for Reconsideration on September 27, 2021, claiming that its liaison officer attempted to personally file the request at the BIR National Office but was turned away due to the early dismissal of government employees. It further asserted that the documents were sent through LBC Express, Inc. (LBC) on the same day. On the other hand, the Respondent, the Commissioner of Internal Revenue (CIR), countered that the request was actually received only on September 28, 2021, rendering it late and causing the assessment to become final, executory and demandable. In ruling, the Court agreed with the Respondent, holding that the affidavits supporting the alleged September 27 filing constituted hearsay because the affiants were not presented in court. Likewise, the LBC receipt merely proved that the documents were mailed and did not establish their timely filing or delivery. LBC was not an accredited courier in 2021 and was accredited only on February 13, 2023, pursuant to OCA Circular No. 54-2023. Accordingly, the date of mailing through LBC could not be considered the date of filing. Consequently, the Request for Reconsideration was filed out of time, having been received only on September 28, 2021. As a result, the tax assessment had already become final and executory, and the subsequent Petition could not revive the Petitioner’s lost remedy. Thus, the Petition was DISMISSED for lack of jurisdiction. [SOUTH COTABATO INTEGRATED PORT SERVICES, INC. VS COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 10744, JULY 1, 2026]
[DESTRUCTION OF GOODS AFTER REMOVAL DOES NOT ENTITLE THE TAXPAYER TO AN EXCISE TAX REFUND] [FLOOD DAMAGE DOES NOT INVALIDATE THE PRIOR IMPOSITION OF EXCISE TAXES] [REFUND OF EXCISE TAXES REQUIRES TIMELY FILING & PROOF OF ERRONEOUS OR ILLEGAL COLLECTION]
Petitioner JT International (Philippines), Inc. filed a Petition for Review seeking refund or issuance of a Tax Credit Certificate (TCC) for erroneously paid excise taxes. The Petitioner argues that it is not guilty of laches because Revenue Regulations (RR) No. 7-2014 does not apply to its case, that the Court validly acquired jurisdiction, that the BIR improperly relied on an inapplicable case in denying its claim, and that it is entitled to a refund or tax credit of the excise taxes paid on goods destroyed by Typhoon Ulysses. On the other hand, the Respondent Commissioner of Internal Revenue (CIR) counters that the Court has no jurisdiction over the case, that a refund of excise taxes is allowed only for erroneous or illegal tax payments, that the Petitioner’s claim is merely an attempt to recover losses resulting from its own laches, and that tax refund claims must be strictly construed against the taxpayer and in favor of the government. In ruling, the Court dismissed the Petition for lack of jurisdiction, holding that the Petitioner failed to file its administrative and judicial refund claims within the two-year prescriptive period. RR No. 7-2014 does not require refund claims to be filed through the Internal Revenue Stamp Integrated System (IRSIS), as such claims are governed by Revenue Memorandum Circular (RMC) No. 17-2018. Nevertheless, the Court found that the Petitioner’s claims were filed out of time and, even assuming jurisdiction existed, the refund would still be denied because the excise taxes were neither erroneously nor illegally collected. The destruction of the cigarettes by Typhoon Ulysses did not convert the valid excise tax payments into refundable taxes, emphasizing that excise taxes are due upon removal of the goods from the place of production and that any subsequent loss or damage to the stamped products is borne by the manufacturer. Consequently, the Petition is DISMISSED for lack of jurisdiction. [JT INTERNATIONAL (PHILIPPINES), INC. VS. COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 11028, JUNE 23, 2026]
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